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Ethical accounting practices and financial reporting quality : evidence from listed firms in Nigeria

Mubaraq, S.; Abdulrasaq, M.; Saidu, M. - In: Accounting and taxation review : A&TR 3 (2019) 2, pp. 97-110

Persistent link: https://www.econbiz.de/10012204899

Religion and the method of earnings management : evidence from China

Cai, Guilong; Li, Wenfei; Tang, Zhenyang - In: Journal of business ethics : JBE 161 (2020) 1, pp. 71-90

Persistent link: https://www.econbiz.de/10012207385

Transition to Accrual Accounting

Khan, Abdul - 2009

This technical note and manual addresses the following main questions: 1. What is accrual accounting? 2. What are the reasons for moving from cash to accrual accounting? 3. What are the differences between accrual accounting and accrual budgeting? 4. What are the main steps to be taken in moving...

Persistent link: https://www.econbiz.de/10014400511

Do regional investment preferences affect corporate stock price crash risk? : evidence from Chinese listed companies

Wang, Junkai; Qi, Baolei; Hossain, Muhammad Istiaque; … - In: CESifo economic studies : a joint initiative of the … 70 (2024) 1, pp. 51-68

Persistent link: https://www.econbiz.de/10014525165

Abnormal disclosure tone in MD&A and analysts' earnings forecast : evidence from China

Yan, Sibei; Hwang, Iny; Jung, Hyung-Rok; Jung, Taejin - In: Emerging markets, finance & trade : a journal of the … 60 (2024) 8, pp. 1858-1874

Persistent link: https://www.econbiz.de/10014567124

Link between diversification strategies and earnings management : an empirical investigation of manufacturing firms

Ajay, Ranjitha - In: Afro-Asian Journal of Finance and Accounting : AAJFA 14 (2024) 4, pp. 496-514

Persistent link: https://www.econbiz.de/10015060751

Tone of narrative disclosures and earnings management : UK evidence

Elshandidy, Tamer; Kamel, Hany - In: Advances in accounting : a research annual 64 (2024), pp. 1-21

Persistent link: https://www.econbiz.de/10015060910

The effect of audit committee financial expertise on earnings management tactics in the post-SOX era

Xia, Hui; Lin, Shu; Li, Shuo; Bardhan, Indranil R. - In: Advances in accounting : a research annual 64 (2024), pp. 1-23

Persistent link: https://www.econbiz.de/10015060924

CSR disclosure and state ownership : implications for earnings management and market value

Garanina, Tatiana - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 513-547

Persistent link: https://www.econbiz.de/10015061362

CEO power, audit committee effectiveness and earnings quality

Kalembe, Dorcus; Kaawaase, Twaha Kigongo; … - In: Journal of accounting in emerging economies : JAEE 14 (2024) 3, pp. 585-611

Persistent link: https://www.econbiz.de/10015061365

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